{"id":"F2024L00640","name":"Superannuation (CSS) Productivity Contribution (2024-2025) Declaration 2024","slug":"superannuation-css-productivity-contribution-2024-2025-declaration-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105238,"registerId":"commonwealth-F2024L00640-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2024-2025) Declaration 2024","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2024-2025) Declaration 2024\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.001.png)\n\nI, ADAM NETTHEIM, Chief Customer Officer, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 04 June 2024\n\nA NETTHEIM  \nDelegate of Commonwealth Superannuation Corporation\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2024-2025) Declaration 2024.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2024.\n\n3 Productivity Contributions\n\nFor section 110D of the Superannuation Act 1976, the table in subsection 110C(1) of that Act has effect, for the financial year starting on 1 July 2024, as if the amounts specified in the following table were substituted for the amounts specified in that table:\n\nTable\n\nFortnightly rate of salary Fortnightly productivity\n\ncontribution\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.003.png)\n\nLess than $2,830.67 $84.92\n\n$2,830.67 or more but less than The amount that is 3% of the\n\n$4,560.67 employee’s fortnightly rate of\n\nsalary\n\n$4,560.67 or more but less than $136.82\n\n$6,841.00\n\n$6,841.00 or more The amount that is 2% of the\n\nemployee’s fortnightly rate of\n\nsalary\n\n![This object is purely decorative and does not contribute to the content of this instrument. The object is just a line break. ](image.003.png)","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument updates the numeric contribution amounts for the 2024–25 year by substituting figures into the existing table in subsection 110C(1) under s.110D of the Superannuation Act 1976. It does not change who is covered or the statutory framework; it only alters the monetary/percentage rates and their application bands (see section 3)."},"complexity_factors":["Short, single-purpose instrument: only updates rates for one financial year (limited scope).","Legal dependency: operates by substituting amounts into subsection 110C(1) of the Superannuation Act 1976 (requires locating and applying that external provision).","Mixed rate structure: table uses both fixed-dollar amounts and percentage-of-salary rules (3% and 2%), requiring payroll logic to apply correct regime.","Thresholds: multiple fortnightly salary bands create edge cases at cut‑off points that require precise salary measurement and rounding rules.","Administrative implementation: payroll systems and the Commonwealth Superannuation Corporation must implement changes by the 1 July 2024 commencement date.","Made by delegate under s.110D: procedural reliance on delegated authority rather than primary legislation."],"plain_english_summary":"This Declaration sets the fortnightly productivity contribution amounts for members of the Commonwealth Superannuation Scheme (CSS) for the 2024–25 financial year. It substitutes new rates into subsection 110C(1) of the Superannuation Act 1976, effective 1 July 2024 (see sections 2–3 and ss.110D/110C(1)). The table prescribes fixed-dollar contributions for lower and mid salary bands and percentage-based contributions (3% and 2%) for other bands, affecting CSS members’ payroll contribution amounts and payroll calculation rules."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function intended by section 110D of the Superannuation Act 1976 - annually updating the productivity contribution rates. There is no scope creep; it is a routine annual declaration updating dollar amounts to reflect current economic conditions."},"complexity_factors":["Very short instrument (only 3 operative sections)","No defined terms section - relies entirely on definitions in the parent Superannuation Act 1976","Single mechanical operation: substituting a table of dollar amounts","No conditional logic, exceptions, or cross-references beyond the single reference to section 110D","Straightforward mathematical calculations (percentage of salary with floor/ceiling caps)"],"plain_english_summary":"This instrument sets the 2024–25 dollar rates for productivity contributions under the Commonwealth Superannuation Scheme (CSS), updating the extra employer super payments that vary by fortnightly earnings.\n\nIt affects current and former Australian Government employees in the closed CSS and their agencies, and matters because these tiered rates change how much extra super accumulates—middle earners pay proportionally more under the scheme’s design."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2024-2025-declaration-2024","history":"/api/acts/superannuation-css-productivity-contribution-2024-2025-declaration-2024/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2024-2025-declaration-2024/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2024-2025-declaration-2024/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2024-2025-declaration-2024/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2024-2025-declaration-2024/documents"}}